S.SAGHIR AHMAD, J. (1) DELAY condoned. (2) LEAVE granted. (3) WITHOUT intending this order to be treated as a precedent, and having regard to the exemption notifications, we reduce the amount from Rs.60 lakhs (fixed by CEGAT) to Rs.5 lakhs. CEGAT is directed to restore the appeals and hear them on merits. The time for making the deposit of the amount indicated above is extended by two months from today. (4) THE appeals are disposed of in the manner indicated above.